Accounting entry of inventory

Borrow: inventory goods

Input (general taxpayer)

Loans: bank deposits

2. Outbound sales:

Debit: bank deposit

main business income

Output (general taxpayer)

3. Transaction cost:

Debit: main business cost

Loans: Goods in stock

Generalized data inventory refers to finished products or commodities held by enterprises in daily sales activities, materials or materials consumed in the process of products, production or provision of services, etc. , including all kinds of materials, products in process, semi-finished products, finished products or inventory goods, packaging materials, low-value consumables, entrusted processing materials, etc.

Generally speaking, the inventory of an enterprise includes the following three types of tangible assets:

(1) Inventory stored for sale in the normal course of business. This refers to all kinds of goods that enterprises are in the state of sale in the normal process, such as finished products in the inventory of industrial enterprises and goods in the inventory of commodity circulation enterprises.

(2) In order to finally sell the inventory being produced.

References:

Baidu encyclopedia-inventory